TB MC Qu. 15-113 (Algo) Kayak Company uses a job order costing... Kayak Company uses a job order costing system and allocates its overhead on the basis of direct labor costs. Kayak Company's production costs for the year were: direct labor, \$31,000; direct materials, \$51,000; and factory overhead applied $6,100. The predetermined overhead rate was: Multiple Choice 16.45%. 508.20%. 5.08%. 19.68%. 11.96%